Answer: According to Article 36 of the Regulations for the Implementation of the Enterprise Income Tax Law, except for the personal safety insurance premium paid by the enterprise for special types of workers in accordance with the relevant provisions of the state and other commercial insurance premiums that can be deducted according to the provisions of the competent departments of finance and taxation of the State Council, the commercial insurance premium paid by the enterprise for investors or employees shall not be deducted. Although the employer's liability insurance is not paid directly to employees, it belongs to an insurance for the employees employed by the insured to be responsible for compensation for injuries, disability or death caused by occupational diseases stipulated by the state related to business during the employment process, so this kind of insurance should belong to commercial insurance and cannot be deducted before tax.